Relevant circulars, notifications, clarifications issued by Government
) Notification No.37/2017-Central Tax dated 04.10.2017 issued by CBIC extending facility of LUT to all exporters
2) Notification No.39/2017-Central Tax dated 04.10.2017 issued by CBIC empowering State Tax officers for processing and granting of refund
3) Notification 49/2017-Central Tax dated 18.10.2017 issued by CBIC detailing evidences to be produced by the supplier of deemed exports to claim refund
4) Notification 20/2018-Central Tax dated 28.03.2018 issued by CBIC extending the due date for filing an application for refund under section 55
5) Circular No. 8/2017 dated 04.10.2017 issued by CBIC being clarifications on issues related to furnishing of Bond/LUT for exports
6) Circular No. 17/2017 dated 15.11.2017 issued by CBIC being clarifications on Manual filing and processing of refund claims in respect of zero-rated supplies
7) Circular No. 24/2017 dated 21.12.2017 issued by CBIC regarding manual filing and processing of refund claims on account of inverted duty structure, deemed exports and excess balance in electronic cash ledger
8) Circular No. 36/2018 dated 13.03.2018 issued by CBIC regarding Processing of refund applications for UIN entities
9) Circular No. 37/2018 dated 15.03.2018 issued by CBIC clarifying export related refund issues
10) Circular No. 43/2018 dated 13.04.2018 issued by CBIC addressing queries relating to processing of refund applications for UIN entities
11) Chapter Thirty Four of the compilation of the GST Flyers as issued by the CBIC on ‘Refunds under GST’
12) Chapter Thirty Five of the compilation of the GST Flyers as issued by the CBIC on ‘Refund of Integrated Tax paid on account of zero rated supplies’
13) Chapter Thirty Six of the compilation of the GST Flyers as issued by the CBIC on ‘Refund of unutilised Input Tax Credit’